Weekly case highlights ― 28 April 2025

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

SDLT and LBTT

Anderson v Revenue Scotland

This is a decision on the Scottish Land and Buildings Transaction Tax, but the concepts discussed will also be relevant to SDLT.

The taxpayers purchased a detached house in a residential area and paid LBTT on the basis that residential rates applied. After the purchase they discovered that the land included a narrow footpath at the side of the plot (fenced off from the house) which they were responsible for maintaining but to which the public had access. They therefore put in a claim

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